Cambodia has an emerging economy. The major established industries are tourism and textiles, while agriculture provides a living for the rural population. The garment industry accounts for about 80% of the country’s exports. Investors are attracted to Cambodia for its favorable taxation, low wages, and easy access to the Asian market. Industry 4.0 is getting fast-forwarded in Cambodia and is creating opportunities for economic development.
Phnom Penh, Siem Reap, Sihanoukville
Informational Technology Engineer, Developer, Software Engineers
The top universities in Cambodia, along with their world rankings, are below
An overview of some of Cambodia’s jobs and their respective average salary is given below. To learn more, read here.
|Job Title||Average Monthly Salary (KHR)||Average Monthly Salary (USD)|
|Information Technology Manager||5,710,000 KHR||1,391 USD|
|Business Development Manager||5,320,000 KHR||1,296 USD|
|Business Analyst||4,010,000 KHR||977 USD|
|Project Manager||3,700,000 KHR||901 USD|
|Developer / Programmer||3,370,000 KHR||821 USD|
|Network Engineer||2,790,000 KHR||680 USD|
|Customer Service Representative||1,300,000 KHR||316 USD|
Khmer Online Jobs, Pelprek.com, BongThom.com
Regular employees’ wages are paid monthly. Laborers are paid at least once every 16 days.
The monthly minimum wage is USD 192 or KHR781,824.00 per month for probationary workers and USD 194 or KHR789,968.00 for regular workers, as of January 2022.
Overtime is provided at 150% of the regular pay rate. Overtime between 10 pm and 5 am, on public holidays, and on Sundays, the pay rate is 200%.
After the first year of service, it is customary to provide the employees a seniority bonus, which ranges from $2 to $11, depending on the years of service, and is a constant at $11 beyond 11 years of service. It may be paid monthly or in the 13th month.
|Type of Tax||Contribution|
|National Social Security Fund||0.8%|
|Total cost on Employer||3.4%|
No payroll tax from 2018 onwards
|Income Group (KHR)||Contribution|
|0 – 1,300,000||0%|
|1,300,001 – 2,000,000||5%|
|2,000,001 – 8,500,000||10%|
|8,500,001 – 12,500,000||15%|
Non-residents are taxed at a flat rate of 20%, which constitutes a final tax.
The standard VAT rate is 10%
The termination procedures depend on the type of employment contract, the position held by the employee, and the reason for termination.
An FDC cannot be terminated before its stipulated expiry date unless the employee and employer sign a mutual separation agreement before a labor inspector. If one of the parties disagrees, the employment contract cannot be terminated unless for reasons of gross misconduct.
Unfixed duration Contract
For indefinite employment, written notice must be given. A UDC is terminated with cause when it is terminated on any of the following grounds:
The employer must also notify the Ministry of Labor.
Upon termination, the employee is entitled to request a certificate of employment stating the dates of employment and information about the position held. If the employer refuses to provide this, the employer must pay the employee for damages.
The usual notice period during the probationary period is between 7 to 15 days. In the case of permanent employees, this period is in the range of seven to ninety days.
If the employer fails to give written notice or does not follow the notice period, compensation must be given to the employee for the amount that the employee would have earned during the notice period.
For indefinite period employment, the severance pay is as follows:
|Years of Employment||Severance Pay|
|6 months – 1 year||7 days|
|Above 1 year||15 days’ wages for every year of employment (maximum 6 months)|
For fixed-term contract employment, employees shall receive at least 5% of wages obtained during the contract period.
In order to work in Cambodia, a work permit and an employment card need to be obtained from the Ministry of Labor and Vocational Training (MLVT). A valid business visa or E-class visa is required for foreign employees.
For foreigners working in Cambodia as freelancers and Entrepreneurs – Visa type is EB
For foreigners starting a job or business in Cambodia – Visa type is EP